The county auditor maintains the integrity of financial administration of county
government.

The county auditor's primary duty is to over see financial record-keeping for the
county and to assure that all expenditures comply with the county budget. The county
auditor, by law, has continuous access to all books and financial records and conducts
detailed reviews of all county financial operations.

According to the Texas Association of Counties, the office of county auditor is
neither created by nor under the hierarchical control of the administrative body
- the commissioners court. While commissioners court is the budgeting body in county
government, both the county auditor and commissioners court are required, by law,
to approve or reject claims for disbursement of county funds. The integrity of county
financial administration is entrusted to a dual control system of "checks and balances."

The county auditor has general oversight of all the books and records of all county
officials and is charged with strictly enforcing laws governing county finances.

As part of the Financial Transparency Project, the Smith County Auditor also provides
the following documents, which are available for downloading:

Smith County is one of the first Texas county governments to post its check registers
for online viewing and inspection. This project is part of an aggressive fiscal
accountability program to open up governmental ledgers to the public.

Posted by the Smith County Auditor, the Financial Transparency Project includes
a listing of checks written by county government in its daily major operationing
funds.

Click on any of the sections below to view the various check registers provided
by the Smith County Auditor's office.